AGRICULTURE contribution relief become permanent
become the permanent property tax relief for small farmers. You been amended the paragraph 4-bis, first sentence, art. 2 dl 194/2009, with amendments, into law February 26, 2010, No 25. In essence, the tax relief for small rural properties, which would expire on 31 December 2010, is now permanent: therefore "acts of transfer for value of land and related assets, classified according to agricultural planning tools regulations put in place in favor of farmers and farmers 'professional members' welfare in their management, and land transactions made through the Institute of food services for the agricultural market (ISMEA) are subject to registration fees and mortgage in a fixed land tax and the level of 1 percent. The fees of notaries for the acts mentioned above shall be reduced by half. The above-mentioned persons fell from the facilities if, before the expiry of five years after the conclusion of the proceedings, or alienate the land voluntarily cease to grow them or bring them directly ".
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